Class

100 = Agricultural vacant land

101 = Cash - grain or general farm

102 = Livestock farms other than dairy and poultry

103 = Dairy farms

104 = Poultry farms

105 = Fruit and nut farms

106 = Vegetable farms

107 = Tobacco farms

108 = Nurseries

109 = Green houses, vegetables and floraculture

110 = Agricultural vacant land +qualified for current agricultural use value+

111 = Cash - grain or general farm +qualified for current agricultural use value+

112 = Livestock farms other than dairy and poultry +qualified for current agricultural use value+

113 = Dairy farms +qualified for current agricultural use value+

114 = Poultry farms +qualified for current agricultural use value+

115 = Fruit and nut farms +qualified for current agricultural use value+

116 = Vegetable farms +qualified for current agricultural use value+

117 = Tobacco farms +qualified for current agricultural use value+

120 = Timber or forest lands

121 = Timber +qualified for current agricultural use value+

190 = Other agricultural use

199 = Other agricultural use +qualified for current agricultural use value+

210 = Coal lands - surface and rights

220 = Coal rights - working interest

230 = Coal rights - separate royalty interest

240 = Oil and gas rights - working interest

250 = Oil and gas rights - separate royalty interest

260 = Other minerals

300 = Industrial - vacant land

310 = Food and drink processing plants and storage

320 = Foundries and heavy manufacturing plants

330 = Manufacturing and assembly, medium

340 = Manufacturing and assembly, light

350 = Industrial warehouses

360 = Industrial truck terminals

370 = Small shops (machine, tool & die, etc.)

380 = Mines and quarries

390 = Grain elevators

399 = Other industrial structures

400 = Commercial - vacant land

401 = Apartments 4 to 19 rental units

402 = Apartments - 20 to 39 rental units

403 = Apartments - 40 or more rental units

410 = Motels and tourists cabins

411 = Hotels

412 = Nursing homes and private hospitals

415 = Trailer or mobile home park

416 = Commercial camp grounds

419 = Other commercial housing

420 = Small (under 10,000 sq.ft.) detached retail stores

421 = Supermarkets

422 = Discount stores and junior department stores

424 = Full line department stores

425 = Neighborhood shopping center

426 = Community shopping center

427 = Regional shopping center

429 = Other retail structures

430 = Restaurant, cafeteria, and/or bar

435 = Drive-in restaurant or food service facility

439 = Other food service structures

440 = Dry cleaning plants and laundries

441 = Funeral homes

442 = Medical clinics and offices

444 = Full service banks

445 = Savings and loans

447 = Office buildings - 1 and 2 stories

448 = Office buildings - 3 or more stories - walk up

449 = Office buildings - 3 or more stories - elevator

450 = Condominium office units

452 = Automotive service station

453 = Car washes

454 = Automobile car sales and services

455 = Commercial garages

456 = Parking garage, structures and lots

460 = Theaters

461 = Drive-in theaters

462 = Golf driving ranges and miniature golf courses

463 = Golf courses

464 = Bowling alleys

465 = Lodge halls and amusement parks

480 = Commercial warehouses

482 = Commercial truck terminals

490 = Marine service facilities

496 = Marina (small boat)

499 = Other commercial structures

500 = Residential vacant land - Platted lot

501 = Residential vacant land - Unplatted - 0 to 9.99 acres

502 = Residential vacant land - Unplatted - 10 to 19.99 acres

503 = Residential vacant land - Unplatted - 20 to 29.99 acres

504 = Residential vacant land - Unplatted - 30 to 39.99 acres

505 = Residential vacant land - Unplatted - 40 or more acres

510 = Single family dwelling - Platted lot

511 = Single family dwelling - Unplatted - 0 to 9.99 acres

512 = Single family dwelling - Unplatted - 10 to 19.99 acres

513 = Single family dwelling - Unplatted - 20 to 29.99 acres

514 = Single family dwelling - Unplatted - 30 to 39.99 acres

515 = Single family dwelling - Unplatted - 40 or more acres

520 = Two family dwelling - Platted lot

521 = Two family dwelling - Unplatted - 0 to 9.99 acres

522 = Two family dwelling - Unplatted - 10 to 19.99 acres

523 = Two family dwelling - Unplatted - 20 to 29.99 acres

524 = Two family dwelling - Unplatted - 30 to 39.99 acres

525 = Two family dwelling - Unplatted - 40 or more acres

530 = Three family dwelling - Platted lot

531 = Three family dwelling - Unplatted - 0 to 9.99 acres

532 = Three family dwelling - Unplatted - 10 to 19.99 acres

533 = Three family dwelling - Unplatted - 20 to 29.99 acres

534 = Three family dwelling - Unplatted - 30 to 39.99 acres

535 = Three family dwelling - Unplatted - 40 or more acres

550 = Condominium residential unit - Platted lot

551 = Condominium residential unit - Unplatted - 0 to 9.99 acres

552 = Condominium residential unit - Unplatted - 10 to 19.99 acres

553 = Condominium residential unit - Unplatted - 20 to 29.99 acres

554 = Condominium residential unit - Unplatted - 30 to 39.99 acres

555 = Condominium residential unit - Unplatted - 40 or more acres

560 = House trailers or mobile homes affixed to real estate - Platted lot

561 = House trailers or mobile homes affixed to real estate - Unplatted - 0 to 9.99 acres

562 = House trailers or mobile homes affixed to real estate - Unplatted - 10 to 19.99 acres

563 = House trailers or mobile homes affixed to real estate - Unplatted - 20 to 29.99 acres

564 = House trailers or mobile homes affixed to real estate - Unplatted - 30 to 39.99 acres

565 = House trailers or mobile homes affixed to real estate - Unplatted - 40 or more acres

599 = Other residential structures

600 = Exempt property owned by United States of America

610 = Exempt property owned by State of Ohio

620 = Exempt property owned by counties

630 = Exempt property owned by townships

640 = Exempt property owned by municipalities

645 = Exempt property owned or acquired by metropolitan housing authorities

650 = Exempt property owned by Board of Education

660 = Exempt property owned by park districts (public)

670 = Exempt property owned by colleges, academies (private)

680 = Charitable exemptions - hospitals - homes for aged, etc.

685 = Churches, etc. public worship

690 = Graveyards, monuments, and cemeteries

700 = Community urban redevelopment corporation tax abatements (R.C. 3735.61)

710 = Community reinvestment area tax abatements (R.C. 3735.61)

720 = Municipal improvement tax abatements (R.C. 5709.41)

730 = Municipal urban redevelopment tax abatements (R.C.725.02

740 = Other tax abatements (R.C. 165.01 and 393.52

800 = Agricultural land improvements owned by a public utility other than a railroad

810 = Mineral land and improvements owned by a public utility other than a railroad

820 = Industrial land and improvements owned by a public utility other than a railroad

830 = Commercial land and improvements owned by a public utility other than a railroad

840 = Railroad real property used in operations

850 = Railroad real property not used in operations

860 = Railroad personal property used in operations

870 = Railroad person property not used in operations

880 = Public utility personal property other than railroads